JUDGMENT OF 4. 4. 1968 — CASE 13/67 BECHER v HAUPTZOLLAMT MÜNCHEN

In Case 13/67 Reference to the Court under Article 177 of the EEC Treaty by the Finanzgericht (Finance Court), Munich, for a preliminary ruling in the action pending before that court between

THE COURT composed of: R. Lecourt, President, A.M. Donner and W. Strauß (Rapporteur), Presidents of Chambers, A. Trabucchi and J. Mertens de Wilmars, Judges, Advocate-General: J. Gand Registrar: A. Van Houtte

gives the following

JUDGMENT

Issues of fact and of law

I — Summary of the facts

1. Origins of the case

2. Wording of the questions referred; arguments of the Finanzgericht

A — On 26 April 1967 the Finanzgericht, Munich, decided to refer the following questions to the Court for a preliminary ruling:

B — The Finanzgericht sets out certain considerations which may be summarized as follows:

On Question I

On Question II

II — Procedure

III — Summary of the observations submitted by the interested parties

1. Question I

2. Question II

3. Question III

Grounds of judgment

Substance

Costs